GST – States – FTX.56/2017/Pt-III/035 – Dated:- 1-12-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 1st December, 2017 No.FTX.56/2017/Pt-III/35.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017.)the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, (Assam Act No. XXVIII of 2017.) hereinafter referred to as the principal rules, namely: – Short title commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 27th day of October, 2017. Amendmen
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Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period, ; Amendment of rule 96A. 5. In the principal rules, in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:- Provided that
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